| 高校内部会计控制制度探索 |
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| 引用本文： | 张伟民.高校内部会计控制制度探索[J].福建教育学院学报,2012(4):46-47. |
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| 作者姓名： | 张伟民 |
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| 作者单位： | 福建教育学院,福建福州,350025 |
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| 摘 要： | 随着国家经济体制与教育体制的改革发展，高校办学模式也从国家单一财政拨款的公办大学向多元化社会办学的方向发展。内部会计控制是高校内部财务管理的重要方法和手段。但由于目前许多高校还存在着内部会计控制意识低、制度不健全、监督机制不完善等问题，难以发挥其应有的作用。文章对上述问题展开分析，探索如何建立健全符合市场经济规律的内部会计控制体系。
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| 关 键 词： | 内部会计控制 存在问题 解决思路 |
On the Internal Accounting Control System in Colleges and Universities |
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| ZHANG Wei-min.On the Internal Accounting Control System in Colleges and Universities[J].Journal of Fujian Education Institute,2012(4):46-47. |
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| Authors: | ZHANG Wei-min |
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| Institution: | ZHANG Wei-min(Fujian Institute of Education,Fuzhou 350025,China) |
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| Abstract: | With the reform and development of China’s economic system and educational system,the running mode of higher institutions has been shifted from the state-run university that is solely funded by the national finance to the pluralistic society-sponsored universities.The internal accounting control is an important means of the management of the university’s internal finance.However,at present there still exist such problems in many colleges and universities as inadequate awareness of the internal accounting control and imperfect regulations and supervision system;and as a result it is difficult to give full play to the due role of the internal accounting control.This paper analyzes the above-mentioned problems and discusses how to establish and improve the internal accounting control system that conforms to the laws of the market economy |
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| Keywords: | internal accounting control existing problems thoughts of solution |
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